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PeerBasis
Compensation Comparability Determination

Birthstone Corporation

Executive Director / CEO

EIN 853849308
MO · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Shaffer, Executive Director / CEO ($27,966) against every comparable organization that fit the selection criteria — 620 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Shaffer — reported title “ASSISTANT TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

620 organizations qualified on sector, size, and geography 620 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $233,407 $27,966
$10,05510th
$21,46725th
$38,812Median
$60,47275th
$80,17590th
$27,966This org · 35th
p10$10,055
p25$21,467
p50$38,812
p75$60,472
p90$80,175
$27,966

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Project Cpr PA$179,363 Pres $89,154 $81,533 2024
Konbit Nfp IL$178,884 President $73,350 $68,084 2023
Porch Initiative MO$180,235 Executive Dir. $82,500 $80,133 2024
Hamilton County Alcohol & Other Drug Prevention Coalition Inc FL$178,572 Executive Director $73,663 $61,825 2025
S Anon International Family Groups TN$180,491 Executive Di $31,859 $30,711 2024
The Reach Initiative Inc WV$180,808 Executive Director $82,534 $81,951 2024
African American Wellness Center For Children Families CA$180,993 Ceodirector $28,464 $22,540 2024
Kaleidoscope Ministries TX$177,997 Executive Director $62,292 $57,144 2024
Arab Watch Coalition VA$181,168 Co-executive Director $134,118 $122,264 2023
Belay Global Inc OK$181,244 Program Director $28,809 $29,091 2024
Dream Fund TX$177,171 Executive Director $66,000 $60,545 2024
Community Help Center Of Union City Inoh Inc IN$181,926 Manager $34,471 $33,337 2024
Crisis Clinic Of Thurston & Mason WA$182,022 Executive Director $66,000 $55,790 2023
Mission Of Hope AL$176,939 Executive Dir. $44,400 $43,989 2024
Strategic Community Solutions Inc MI$176,810 Professional Staff Director $2,607 $2,467 2024
Tricircle Corporation CT$176,769 Executive Director $36,000 $31,869 2023
David Woods Kemper Veterans Foundation MO$176,768 Executive Director/trustee $133,333 $133,333 2023
Our Lady Of Perpetual Help Inc MO$182,366 Director $6,240 $6,240 2023
Eighth Muse Inc LA$182,632 Director Of Finance $1,196 $1,208 2024
Practical Rep Payee Services Inc MN$182,731 Vice President $132,000 $119,613 2024
Honoring Americas Warriors Inc OK$175,900 Executive Director $21,960 $22,830 2023
Young Women's Transitional Home Of Moore County NC$175,847 Vice President $4,584 $4,472 2023
Deep Roots Ministries Inc TX$175,816 Executive Director $41,100 $38,817 2023
Urban Purpose Inc AL$175,726 President $51,276 $52,302 2023
Kindred Spirits Care Farm CA$183,337 Executive Director $10,000 $7,919 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MO cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default35th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted33rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Jennifer Shaffer) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 620 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,966 is reasonable (approximately the 35th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.